Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Penerapan kapasitas produk melalui perencanaan agregat: Studi kasus pada konveksi kaos polos Cijoged Subang
No full textBusinesses that want to compete globally and grow their operations must prioritize planning. This includes planning for production processes, sourcing materials, labor availability, and quality control. Planning product capacity is essential for small and medium-sized enterprises (MSMEs) because it impacts their costs and profits. However, limited capital can make this challenging. Businesses can use aggregate planning to optimize their operations to address this issue. In this study, we analyzed the application of product capacity through aggregate planning at the Cijoged Subang Plain T-shirt Convection. We used the Smooth Production method and POM QM for Windows software to collect and process data. Our findings suggest that implementing aggregate planning can help businesses map their costs and meet product demand capacity, including expenses related to regular and overtime working hours, subcontracting, and inventory
Strategi Pengembangan Merek Pada Sawah Lope di Desa Cikaso Kuningan
No full textThis article discusses the importance of a brand to the attractiveness of a product, both goods and services. The tourist business is also one of them, without good branding it is difficult to attract the attention of tourists to visit. Kuningan is one of the areas in Indonesia which actually has a lot of tourism potential. Even though in Kuningan there are lots of tourist destinations, both local and foreign tourists rarely know about tourist attractions, especially tourist villages in Kuningan. Sawah Lope is one of them, Sawah Lope, which is located in the village of Cikaso Kuningan, has many beautiful tourist attractions and natural resources that are rarely visited by tourists. This can happen because the residents there and the local government are not able to carry out promotions and market their area so that they can be attracted by tourists, from local to foreign tourists
The influence of financial distress and good corporate governance on tax avoidance
No full textPurpose: This study examines the impact of financial distress, institutional ownership, managerial ownership, independent board of commissioners, board size, and audit committee on tax avoidance in multiple industrial sector companies listed on the Indonesian Stock Exchange from 2015 to 2019.
Methods: This research employs a quantitative associative strategy, focusing on various industrial sector companies listed on the Indonesia Stock Exchange. The sample comprises nine companies selected through purposive sampling, totaling 45 observations. Data were collected from secondary sources via the IDX and IDN Financials websites and analyzed using Eviews version 9, including classical assumption tests and multiple linear regression analysis.
Findings: The study findings reveal that: 1. Financial distress positively influences tax avoidance. 2. Institutional ownership positively affects tax avoidance. 3. Managerial ownership positively impacts tax avoidance. 4. Independent board of commissioners does not affect tax avoidance. 5. Board size has no impact on tax avoidance. 6. The audit committee positively influences tax avoidance.
Practical Implications: The findings highlight the need to tackle financial distress driving tax avoidance. Stakeholders should improve financial planning to prevent misallocation. Institutional and managerial ownership influence tax strategies, requiring governance evaluations. While board size is not significantly related to tax avoidance, ongoing assessment of governance practices and audit committees is crucial for effective oversight
Analysis of application and implementation of SIPKD on local government financial statements in the kelapa gading sub-district
No full textPurpose: This study aimed to investigate the application and implementation of the Regional Financial Management Information System (SIPKD) on local government financial statements in the Kelapa Gading sub-district. The SIPKD consists of Regional Revenue and Expenditure Budgets, Balance Funds, Regional Balances, Cash Flow Statements, Notes on Financial Statements, Regional Company Statements, and data related to fiscal need and regional fiscal capacity.
Methods: This study aimed to investigate the application and implementation of SIPKD on local government financial statements in the Kelapa Gading sub-district. The SIPKD consists of Regional Revenue and Expenditure Budgets, Balance Funds, Regional Balances, Cash Flow Statements, Notes on Financial Statements, Regional Company Statements, and data related to fiscal need and regional fiscal capacity.
Findings: This study proves that the Kelapa Gading sub-district has implemented SIPKD applications in its finance department since 2013. Implementing SIPKD on local government financial statements in the Kelapa Gading sub-district helps to improve the effectiveness and efficiency of government performance in preparing financial statements.
Practical Implications: Implementing SIPKD in Kelapa Gading District enhances local government operations by improving financial reporting accuracy and efficiency. This facilitates better decision-making and transparency, benefits internal stakeholders, and fosters public trust through accessible and accurate financial reports
Scarcity cues, fear of missing out, and impulse buying behavior in fashion product: The role of Islamic religiosity
No full textThe main objective of this study is to investigate the relationship between scarcity cues, FOMO, and impulse buying in Islamic fashion and cosmetic products in the online market. In addition, moderating roles of Islamic religiosity in these relationships were also verified. A sample of 234 female university students participated via an online questionnaire. Results of Moderating mediating analysis revealed that (a) scarcity cues are positively associated with FOMO and impulse buying; (b) FOMO has been confirmed positively associated with impulse buying; (c) all of these relationships are moderated by religiosity. The results underscore the importance of religiosity as a boundary condition, making it less likely to be involved in impulse buying than less religious individuals. Hence, it can be confirmed that Islamic religiosity emphasizes values such as self-control, discipline, and humility, which can help individuals avoid FOMO and impulsive buying behavior.
Public interest statement
This study provides new insights into studying impulse buying from the perspective of Islamic religiosity, scarcity cues, and FoMO simultaneously. This study emphasizes the critical role of Islamic religiosity as a boundary condition for FoMO and impulse buying among female consumers
Article history
Received: 1/21/2023 | Revised: 5/10/2023 | Accepted: 5/11/2023 | Online First: 5/11/202
A qualitative analysis on transfer pricing tax audit performance in Indonesia
No full textThis study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals.
Public interest statement
Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance
Fear of missing out, price sensitivity, and customer online impulse buying: The role of scarcity cues
No full textThis research aims to examine the effect of fear of missing out (FoMO) on impulse buying and the mediation effect of price sensitivity, and the moderator effect of scarcity cues in these relations. Three hundred and eighty-four students from two universities in Jakarta were involved in the study by completing a two-phase online questionnaire. Moderation and mediation procedure (MODMED) was applied to test the hypothesis with Macro Process 4.0. The empirical findings of this study demonstrate that fear of missing is negatively related to price sensitivity and positively related to impulse buying. Fear of missing out has also been confirmed to affect impulse buying through price sensitivity indirectly. Furthermore, according to expectations, scarcity cues were also verified to strengthen the effect of fear of missing out and price sensitivity on impulse buying
Ketahanan Pelaku Usaha Dalam Memacu Peningkatan Perilaku Kreatif Masa Pasca Pandemi Covid 19
No full textThis study carries a model by proving that creativity is influenced by behavioral resilience through the development of business actors moderated by the creative self-efficacy of business actors. A total of 107 small, micro, and medium enterprises spread across the island of Java were the samples for this study. Sampling technique with snowball sampling. Analysis technique by testing mediation moderation with ProcessV3.5. The results support the six hypotheses and prove the model that resilience influences creative behavior through growth which is moderated by the creative self-efficacy of business actors. Promoting the creative economy requires actors who are also creative. The creation and improvement of the creative behavior of business actors is necessary to create and increase their resilience, development and self-efficacy
Analisis penerimaan bank digital dengan UTAUT 2 pasca pandemi
No full textThe purpose of this study is to examine the effect of performance expectations, business expectations, social influence, facility conditions, hedonic motivation, price values, habits, and perceived trust on intentions and actual use of digital banks. The measurement method in this study used a questionnaire distributed online to digital bank users in the Bekasi, Depok, Jakarta and Tangerang areas. Processing data using descriptive quantitative methods and sampling methods using purposive sampling. Data analysis used the PLS-SEM analysis method. The results of this study can be concluded that the influence of performance expectations, business expectations, social influence, facilitating conditions, price values, habits, and perceptions of trust has a significant influence on intention to use and hedonic motivation has no effect on intentions to use digital banks.
Public interest statements
The benefits of the results of this research can be a recommendation to the general public to see what factors can be considered in using digital banks, so that the general public can find out what factors can influence the use of digital banks
Sosialisasi Literasi Keuangan Melalui Edukasi Menabung Sejak Dini Sebagai Wujud Perencanaan Finansial di Bogor, Jawa Barat
No full textA sign that a region is progressing is the economic independence of its people. However, many people are unaware of this potential, so we need motivation-based community empowerment efforts. This will encourage people to develop the local economy in their area. Saving money is an essential part of managing finances to achieve your goals. Keeping money can also help the community, especially children, to develop the economy in their village. By teaching children about financial planning early on, they can understand the benefits of accessing financial services and facilities, including savings. The implementation process has several stages: preparation, evaluation, and reporting. The results of these activities were excellent, and they went according to plan. Hopefully, these efforts will encourage younger generations in Indonesia to develop the habit of saving, ultimately benefiting the nation and the state